sps St Paul's Salisbury The Parochial Church Council ofthe Ecclesiastical Parish of Fisherton Anger (St Paul), Salisbury Registered Charity 1132168 Annual Report and Financial Statements forthe Year Ending 31 st December 2024
ST PAUL'S CHURCH SALISBURY CONTENTS Page Trustees, report Ito21 Independent examiner's report 22 Statement of financlal activities 23 Balance sheet 24 Statement of cash flows 25 Notes to the financial statements 26to34
St Paul's Annual Church Report For the yearJanuary-December 2024 Registered charitynumber.. 7 132168 1. Objectives and Activities, Achievement and Performance and Public Benefit The Parochial Church Council Powers Measure 1956 las amended) and Church Representation Rules state that the objects of the PCC are to promote in the ecclesiastical parish the whole mission of the church. The five marks of mission developed by the Anglican Consultative Council and adopted by the General Synod of The Church of EngLand in 1996 have been adopted by St Paul's as understanding what contemporary mission is about: 1) To proclaim the Good News of the Kingdom. 2) To teach, baptise and nurture new believers. 3) To respond to human need by loving service. 4) To seek to transform unjust structures of society, to chaLlenge violence of every kind and pursue peace and reconciliation. 5) To strive to safeguard the integrity of creation and sustain and renew the life of the earth. As an organisation the mission of St Paul's is encapsulated in ourfocus on Jesus Christ, who described himself as, 'The Way, the Truth and the Life, (John chapter 14, verse 6). We seek to keep Jesus at the centre of everything as we focus on renewing faith, restoring hope, and sharing the radical love of God within St Paul's and the wider community. Our emphasis on faith, hope and love is inspired by chapter thirteen of St Paul's first letterto the Corinthian Church. The PCC have given due regard to the public benefit when planning the church's activities, in accordance with the Charity Commission's general guidance on Public Benefit. This report sets outthe PCCS activities, achievements, and performance during the year, which are related to the objects and purposes forwhich the church exists. The benefits are directly related to the aims of the church and are fully compliant with the principles set out in the Charity Commission Principles on Public Benefit. The Trustees Report describes some of the key areas of focus and events in the life, ministry, and mission of St Paul's Church over the last 12 months.
a) Adult Discipleship SUNDAY SERVICES At St Paul's we prioritise teaching and preaching in our morninggathering. In addition to this the discipleship process continues within our network of Life Groups that meet in church members homes. In January, through to July, we journeyed through the gospel of Mark in a teaching series called 'Devoted', which explored what it means to be a disciple of Jesus in the 21" Century. Ourfocus on Markwas incorporated into our Easter devotions and Celebrations. In November Gerald Osborne and Colin Heber-Percy presented a dramatised recital of Mark's gospel, live in Church. This event was hosted by'House of Opportunity,, a local Christian charitythat helps to prevent modern slavery in Southeast Europe. In August we dipped into the book of Judges with a short series exploring the life of Samson. The new academic year in September focused on a teaching series called 'fogether as One,, which explored our common shared identity, church unity, and our shared responsibilities as members of the church. This culminated in a church-wide stewardship campaign, which proved to be successful as the financial reports indicate below. On 17th November we held ourfirst'SafeguardingSundaySeniice', which was dedicated to promoting a safer church. This proved to be providential as itwasthe weekthatjustin Welby resigned from his position as the Archbishop of Canterbury in the aftermath of the Makin Report (The Church of England's Independent review in the mishandling of abuse perpetrated byjohn Smyth). It was important to openly acl<nowledge the historic failures in safeguarding as weLI as promoting the current and more robust safeguarding measures that the Church of England now has in place. The service was well received, and we plan to make it an annual event in the ongoing life of St Paul's. ADVENT AND CHRISTMAS CELEBRATIONS In December we focused on Advent leading up to our Christmas celebrations. This included ourannual'create forchristmas,, a guest event which draws togetherwomen in the parish and community to enjoy festive refreshments, mal<e simple gifts and decorations and hear the Christmas message. Saltmine Theatre Company visited on Wednesday 18th December with their production of Jack and the Beanstalk. This event brought together those within the church family and wider community, some of whom would not be able to attend were it notforthe generosity of individuaLs within the church family.
For our Carols in the Round service on 151h December, the Rector, invited local community choir, 'Evolution Choir, to join us as our special guests. We began with a CarolSeNice, led by members of the St Paul's worship team, with several contributions by Evolution Choir. Then after an interval of refreshments Evolution Choir led a melody of popular festive songs. We received positive feedback about this event. One person commented, "EvoLution brought so muchjoyto the evening." The folLowingweek Emma Lockwood led the St Paul's Christmas Choir in a beautifuL Carol Service. This was the culmination of weeks of rehearsing by our own community 'ad-hoc' choir, and all the work certainly paid off. Next year Emma Lockwood is taking a welL-earned year off from organising the Christmas choir and so we may not have a choir in 2025. Other Christmas highlights included the children's nativity 'Follow the Star, which was written by Bethan Ferguson and carried a clear message about the true meaning of Christmas. Many of the children from Kingdom Kids took part, and Andy Ferguson and Dave Massey made an excellent comedy double act. One church member described the events as'laugh out loud funny". Through ourchristmas guest services coLlections, we were abLe to donate just over a thousand pounds, which was divided between our chosen charities the Salisbury Foodbank and Projects Delivering Hope, which serves people of South Sudan. LIFE GROUPS Life Groups are central to fulfilling our vision to nurture adult discipleship at St Paul's. In 2024 two hundred and forty adults were connected or affiliated in some way with a Life Group. Overforty members of the church had some leadership roLe in a Life Group. Twentygroups met regularly (this figure consists of seventeen evening mid-week groups and three day-time mid-week women's groups). In addition to this our men's discipleship group 'lron Sharpens Iron, led by Nigel Watts, a member of St Paul's Church, met during the Autumn Term. This group invites members who belong to other churches to also attend. OurAssociate Leader, with his responsibility for adult discipLeship, assumed oversight of our Life Groups in 2024. The Rector and PCC would like to express our appreciation and thanks to Rev Dominic Furness, who has served in a voluntary capacity as our Discipleship Coordinator and Pastorfor Life Group Leaders overthe last fewyears. During2024 Louise Upton coordinated several women's breakfastand coffee events tor church, calLed'Flourish'. These have been wellattended and brought some fresh energy to the women's ministry in church. DIscovERING FAITH COURSES th We ran an Alpha Course {1 Oth Januaryto 20 March) which was attended, initially by ten people. Seven people completed the course.
We invite Alpha participants to follow up with the Christianity Explored course. This ran th th from the 7 June to the 17 July. Six people participated in the course. b) Children's Work Kingdom Kids is the umbrella name of the children's work that takes place during the main Sunday Service. Children stay with their parents/carers for the beginning of the service and then meet in the Fisherton Hall dividing into designated age groups. These groups are: Focus, forthose in schoolyear 4-6 (ages 8-11 yrs). Cogs, for those in schoolyear 1-3, (ages 5-8 yrs). Roots, for preschool up to Reception Year, (ages 2.5- 5yrs). Across Focus, Cogs and Roots we have seventy-two children registered. The average Sunday attendance is thirty-five children. We have eleven more children under the age of 2.5 years registered on the church database. Our children are served by an amazing team of twenty-two dedicated volunteers who have been safely recruited from the church family. Overthe yearcogs and Focus expLored severaltopics, including.'Who we are in Christ,, 'Old Testament prophets, and 'Meals with Jesus,. Roots follow a two-year curriculum covering key Bible stories. One of our discipleship objectives is to equip them to be confident in their Christian identityand to support one another at school. One of the l<ey highLights of 2024 has been observing some of our children buiLding deeper relationships with each other. These friendships are especiaLlyvitalwhen ourolderchildren in Year6 moveto the youth group in church and onto secondary education. Another highlight of the year has been a noticeable progression in the depth of engagement in worship and prayerduring shared times of worship (the children worship along to worship videos). One worship song in particuLar,'One WayJesus' has seen the children come alive across allthe age groups. Across the children's ministrywe have an increasing number of children with additional needs. One otthe targets for 2025 is to assess and explore howthe needs of each child can be met, to integrate them more fuLly into their group, and to support their families. As part of this ongoing strategy, we are lookingto recruit some members of ourvolunteer team to be'buddies, andlor provide'one-to-one support,.
Mid-week Clubs We currently run two mid-week clubs aimed at helping chiLdren develop deeper relationships with each other, as well as providing an event for them to invite their non- church friends along to. On Mondays we run Lego Club which is targeted at Key Stage 1 children (ages 5-7) but has children of all ages attending. Lego is a great way to explore the Bible in a creative and interactive way. Lego Club has sixteen children registered with an average attendance of ten children per session. We have a team of four volunteers who help to run Lego Club. On Tuesdays we run an after-school Club called 'Focus Hub, for Key Stage 2 children (ages 7-11). This is an extension of the Sundaymorning'Focus' Group. which has sixteen children registered and an average attendance of twelve per session. Focus Hub enables deeper friendships to form over games, food, and Bible study. We have been workingthrough Luke's gospel. Three volunteers enable Focus Hub to run. An ongoing challenge for both mid-week groups is that we don't have enough volunteers. This limits the number of chiLdren who can participate due to the ratio of leadersto children thatwe need. Occasionally, if one of ourvolunteers is unwellorcan't attend for some other reason, we sometimes have no option other than to cancel the group. ARK.. TODDLERAND PARENT/CARER GROUP. In 2024 Ark had over a hundred children on the register, with an average attendance of thirty-five toddlers pLus their parentlcarer. Ark is based in the main church building on Wednesday mornings. We have a dedicated team of fifteen volunteers who are passionate about supporting the people who attend. One of the strengths of Ark is the sense of community and all who attend are made to feel that they are welcome. There is so much potentiaL for Arl< to be developed further and this WILL be expLored in 2025. Current possible areas of future engagement include parenting courses, a day-time Alpha Course, a café area for chat (with bite-sized BibLe study). SARUM STPAUL'S C OF E (VA) PRIMARYSCHOOL The relationship with Sarum St Pauls school remains strong. We have six church members who. alongwith the Rector, serve as Foundation Governors on the Governing body. Caroline Chitty, a member of St Paul's church, is the Chair of Governors and is exemplary in her support of the schooL. The Rector also chairs the Ethos Committee at the school, working closely with the Chair of Governors, Head Teacher, and other teachers and school governors. The Ethos Committee actively promotes and reviews the Christian ethos and impact across every aspect of the school's life.
Our Children's Pastor, Debbie May, Leads colLective worship weekLy and also supports several students as an Emotional Literacy Support Assistant (ELSA) one afternoon a week. We host several school services throughout the year in church. In 2024 we held Harvest, Christmas, Easter, and a Leavers Service at church. We also helpto plan and participate in an annual Religious Education Day atthe school. This took place on the 2181 November and focused on the life of the Apostle Paul. The Rector dressed up as the Apostle Paul and was interviewed in character during collective worship. Each class throughout the day focused on activities and lessons exploring various aspects of the Apostle Paul's Life. In December, the school was inspected by Ofsted achieving'good, in alL areas with an 'outstanding' in personal development. Our close Links with the school has Led to some of the pupil's coming along to our mid- week groups. Five children from the school have been attending our Logo CLub and six children have been coming along to Focus Hub. c) Youth Work 2024 proved to be a challenging time for our ministry amongst our young people when ouryouth Pastor, Reuben Katai, resigned from his position as he sensed God caLlinghim to a new role. Reuben Katai remained in post untiL the end of August. PracticalLy, this meant that an extensive programme of activities had to be reviewed and simplified. Our existingteam of youthvolunteers stepped intothe breach and have continued to provide stability and support for ouryoung people. The Associate Leader has, in the short-term, supervised our team of youth volunteers. This will be reviewed in 2025 (especially considering the current and ongoing conversations with the Bridge Youth Project). The PCC decided to recruit a new Youth Pastor with immediate effect and started a recruitment campaign in summerlautumn 2024. Unfortunately, we were not able to shortlist any suitable candidates, which has become a common situation in churches around the UK. As a result of this we revised our short-term Youth strategy for the rest of the year and going into 2025. Our strategy is three-fold: {1) to growthe existingvolunteer youth team from within the church. (2) continue to implement a simplified programme that is deliverable, and" {3) to begin a conversation with the Salisbury based Bridge- Youth Project to explore whether they can help us in recruitment or if we can partner together in some way in the future to disciple ouryoung people in church.
The PCC are incredibly grateful to our team of volunteers who have been amazing. By focusing on a simplified program of regular meetings on Sunday mornings and hosting a games/social evening every other Friday ouryoung people have been able to continue to meet and to be encouraged in their faith. The encouraging end to 2024 is that the numbers ofyouth attending both the Fridayand Sundayevents has almost doubled. We now have thirty-five active youth registered with an average attendance of twenty on a Sunday and ten on a Friday evening. d) Communitywork HOPE CENTREAND CITY OUTREACH One of the Associate Leader's early projects was to help the church refresh the vision and focus of the Hope Centre, and especially the ground floor space, which previously was home to the SP2 Cafe. FolLowing a period of consultation in church and across the city, a vision emerged to re-order the ground floor and create a flexible community space available for the church and wider community to access. Priority has also been given to the Salisbury CAP Debt Centre and theirvarious groups to make use of this new space. (The CAP offices are already located on the third floor of the Hope Centre). As the year progressed the PCC, with the help of some generous one-off lump sums, was able to allocate funding for this work to begin. The re-ordering toolc place in December and is scheduled to be completed in January 2025. It is planned that CAP drop-in and CAP Life Group will begin operating from the ground floor of the Hope Centre early next year. The PCC agreed a strategy to develop community-based partnerships in the city with otherswho are sympatheticto ourchristian mission and values. In responseto this brief the Associate leader has been in diaLogue with an Early Years Learning organisation called'lmagine This., They provide an accessible learning-through-playservice which is built on the teaching phiLosophy of the 'Early Years Foundation, and 'Five to Thrive,, which encourages intellectual, emotional, physical and relational development in chiLdren from infancy to five years old. In addition to this they provide a sign posting service for parents and carers to receive necessary support where required. 'Imagine This, is built on a Christian ethos and run by two Christian teachers with extensive experience in earlyyears education. The PCC concluded that 'lmagine This, provides a valuable service to the community, whilst also offering some subsidized places, and therefore agreed to an initial piLot scheme inviting them to operate out of the first floor of the Hope Centre. The first floor of the Hope Centre enables'lmagine This, to provide a family room with various zones that encourage creative and messy play, construction, and role-play. They are a local Community Interest Company {CIC) who now have a spaceto operate outof. Aftera successful startthe PCC agreed to extend thetrial period of'lmagineThis' into 2025. There is potentialtofurtherdevelopthe reLationship between 'Imagine This, and St Paul's. The PCC are committed to monitoring and reviewing the arrangement with 'lmagine This, going forwards and have a 'partnering agreement, document in place.
CITY EXCHANGE City Exchange is a St PauL's initiative where charities, churches, and otheragencies who have a commitment to support people in our city can network and share what is happeningin theirorganisations in order raise awareness and work more collaboratively together. City Exchange has been co-hosted and led by our Children's Pastor, Debbie May and Charlotte Reading, our CAP Debt Centre Manager. OurAssociate Leader, Matt Harrison, started to take over the running of this group in 2024 and will take full leadership of it in 2025. There are currently 80 groups who are registered with City Exchange. Meetings take pLace every 3 months. and typicaLly anywhere up to thirty organisations attend a meeting. SALISBURY CAP DEBT CENTRE Centralto ouroutreach atst Paul's is our partnership with CAP. Sincethe SalisburyCAP Debtcentre opened in November2014, we have seen 119 people become debtfree and 44 individuals have made a faith response to Jesus. 2024 has been a specialyearforus as we celebrated the 10th anniversaryof the Salisbury th CAP Debt Centre. We marked the occasion on the 27 of October with CAP Sunday as we heard stories from clients who had once been overwhelmed by debt and are now in control of their finances and of individuals who believed their situation to be hopeless but have now found true hope in Christ. It has been our privilege as a church to partner with CAP over this past decade, and we lookforward to all that is to come. The CAP Debt Centre has benefited from the introduction of a steeringgroup. This group comprises individuals who are passionate aboutthe work of CAP and can help our Debt Centre Manager, Charlotte Reading, navigate the challenges of her role. We extend our thanks to each member of this group: Frank Brown, Liz PoLlard, Adrian Smale, David Shinn and Libby Maryon. We would also like to extend our thanks to Mano Jacob who has served in her role as Debt Coach, and to our forty-six volunteers who serve in so manyways. Overthe course of2024, twelve peopLe became debt free and three people made a first- time response of faith. Statistics do not communicate the full story. It is worth noting that every person we encounter through CAP gets to experience God's love in action, whether it is via the Drop-in, Life Group, during a visit, or at a client event. We continue to support people practically where appropriate or signpost, if necessary, pray with them, encourage them aLong the way- whether they are debt free or not. Everyone is welcome, accepted and loved. All are on a journey with God, and they are helped through our amazingteam ofvolunteers, the church family, and through the message of hope, love and grace which is at the heart of the gospel.
In 2024, the focus has been on continuing to grow relationships with other churches, agencies, and organisations to better tailor the service to meet the needs of individual clients. These needs have become significantly more complex in terms of mental health since the centre first opened. With the cost of living impacting so many individuals, families, and communities, and thus causing many more to sink further below the poverty Line, CAP'S services have been needed as never before. Continuing to build relationships outside of client appointments has remained l<ey, especially through the weekly Drop-in atthe Hope Centre. In September 2024we launched our new Life Group, specifically for CAP friends expLoring faith in Jesus. 18 people attended throughout the term. We started each session with lunch, generously provided by volunteers, before watching an episode of The Chosen and discussing key themes from each episode. It has been wonderful to see spiritual growth and friendships forming through this group, and we lookforward to continuingthis in 2025. The summer sawthe return of ourannual picnics in Queen Elizabeth Gardens, much to the delight of various former and current clients, as well as volunteers. These evenings have proved popular over the years, giving us the opportunity to bring together some of the wider CAP family, including children. During 2024, the Centre held 4 client events. namely: Printingworkshop in April Men's Curry Night A Ladies Painting Party in June Client Dinner in November These events continue to strengthen existing relationships and grow new ones, whilst impacting our clients, journeys of faith as they hear people share their personal stories of God's transformative love and grace. We were deLighted that CAP was a nominated charityfor St Thomas, annual Christmas Tree Festival in 2024. Clients and volunteers made butterflies symboLisingthe hope and freedom they have experienced and seen through the service and hung them from the tree, with an additional 116 butterflies to represent everyperson who had gone debtfree up to that point. Visitors to the festival were invited to add their own messages of hope. It was particularly exciting that this year, the festival received wide media coverage, raising awareness of the Salisbury Debt Centre across the Southwest. A total of £7,357 was raised for the Centre through this event. That same week was spent gathering donations to put together Christmas hampers for clients. Twenty-three bags of festive treats and gifts were wrapped, packed, and delivered byvarious members of the church family. In 2024, Alderbury Deanery nominated our Salisbury CAP Centre as its chosen charity. Through a series of talks, and thanks to other fundraising events hosted by various churches across the Deanery, £2,800 was raised for CAP.
Many people continue to feel the burden of the cost-of-living crisis. To ensure that this vital and fruitfulwork can continue we need to ensure continued funding is in place and to continue to raise the profiLe of the Salisbury CAP Debt Centre at St PauL's, in other churches, and across the city of Salisbury. Though reported as part of the St Paul's financial accounts, all donations received for the Salisbury CAP Centre are held in a separate restricted fund and are used exclusively for the work of the Salisbury CAP Centre. MONEY COACHING COURSE The Money Coaching Course is a free SeiCe which empowers individuals with budgeting skills and confidence to better manage their finances. In 2024, we delivered Money Courses to individuals referred through the Salisbury Debt Centre. Special thanks must go to Maxime Galley and Heather Goldthorp who delivered 'bite-size' Money Coaching in our Drop-ins throughout the year. While the Money Coaching Course has not been a priority focus for us 2024, we are aware of a growing need for this service and intend to deliver the Money Course more broadly in 2025. CAPJOB CLUB The CAP Job Club is an eight-week course designed to empower individuals to gain employment. Salisbury has been identified as a primary location for this service by the Department of Works and Pensions, and we are delighted that the first Job Club will launch in 2025 operatingoutofthe newcommunityspace in the Hope Centre. Thisyear, we have trained both a Job Club Manager and Coach in preparation of this new CAP service. A team has been identified to support them, and we look forward to seeing the impactthis service has across our city in 2025. e) St Pauls Mission Support Committee (MSC) The missionary heart of St. Paul's church means that regularly there are several individual members of the church who sense God caLling them to serve in the wider mission of the church. It is currently St Paul's Church policy that 12.5 % of the planned giving to the Church be allocated to mission-related causes. The mission fund allocation in 2024 was £41,424. 10
MSC handles mission-related issues on behaLf of the PCC and at the end of 2023 its membership was - MiLes Thomas (Chair), Jacqui Gillan, Liz Pollard, Liz Thomas, Nick Randall, Petra RandaLI, John Kuchale and Rev Canon Craig Ryalls (Rector). During 2024 Miles and Liz Thomas resigned from the MSC and left St Paul's Church (relocated to be closer to family). In the interim the Rector assumed the role of Chair until a successor could be identified. Two new members joined the MSC, Ken and Maz Brown, who have experience as missionaries working overseas for MAF (Mission Aviation Fellowship). Towards the end of 2024 the Rector approached Ken Brown and invited him to become chair of MSC with effectfrom January 2025. The MSC receive regular email news from our mission partners, and they are prayed for during our intercessions in the 10.30 am Sunday Service. MSC typicaLly meet three times in the year to prayerfuLly discuss funding related issues and to consider any new mission appLications. St Paul's supports 4 categories of mission work as follows: rt these are peopLe who receive regular prayer & monthly financial supportfrom St Pauls of between £530-560 per month. In 2024 they included: Deborah & Sandro Cruz working with YWAM in UK and CoLombia/ Cuba. Fishy Nkuutu workingwith YWAM in uganda. Jess Regnart working with Freedom in Christ based in Wales. The above Mission partners also received additional lump sums to help towards specific needs and to help offset the cost of living. Nic & Sarah Arkley at a church plant in Vancouver, Canada, who are now locally funded, also received a designated lump sum payment. these are individuals working in mission who value prayersupport & fellowship and rnay receive occasional but not monthlyfinancial support. In 2024 they included: Andrew Robertson- Projects Delivering Hope Nigel & MollyWatts- Precept Ministries Dave & Cristyn Wakefield-African Inland Mission- Kijabe Bible ColLege l<enya Jamie Burns- St Anselm's, a new Christian Classics Independent School, which is beingfounded in Cardiff. During 2024 a donation of £1,000 was made to Precept Ministries and £1,000 through African Inland Mission supporting the work of Dave & Cristyn Wakefield at the Kijabe Bible College.
these are organisations that'have the specific and uniquely Christian goal of declaringthe gospel and building His church, and with which St Pauls has a connection. At the start of 2024 donations, funded from the 2023 surplus, were made to CPAS (Church PastoralAid Society) £900 and Newwine £500. In May donations were made to the Kenna Abate Mission £300 and A Rocha UK Mission £125. In November 2024 a total of £10,000 was donated towards Mission organisations as foLlows' Bridge Youth Project £4,000, MiLitary Ministries International £1,000, Open Doors £1,000, Salisbury Street Pastors £1,000, The BibLe Society £1,000, CPAS (Church Pastoral Aid Society) £1,000 and New Wine £1,000. During the year the Mission Committee also agreed to make a £1.000 donation to the CAP Fund which appears as a transfer in the annual accounts. The MSC provides financial support, prayer support, and advice to individuals on short term assignments (normally for less than 12 months) and on Christian gap years. Applicants for short-term mission placements need to be members of St Paul's church or part of St Paul's Youth. No monies were spent in this area in 2024. In addition to the work of the MSC St Paul's enables the financial support of Christian activities in otherways such as holdingCAPSundays and usingchristmas Carol service collections. The collections from the 2024 Christmas Carol Services were shared between the Salisbury Food Bank and Projects Delivering Hope which meant that both received £502. St Paul's has been involved with child sponsorship through Compassion UK since 2009. Currently, individual members of St Paul's sponsor 80 children which amounts to around £31,000 of sponsorship each year(sponsors give directLyto Compassion UK and therefore this figure does not appear in our charity accounts). f) Safeguarding The Rector and Parish Safeguarding Officer{s) continue to liaise with the Diocesan Safeguarding Officers on aLI matters reLating to safeguarding. Safeguarding remains a standard agenda item at every PCC and Standing Committee meeting at St Paul's. The PCC has adopted the Diocesan Safeguarding Policy and Practice Guidance which has been approved by the House of Bishops and must, where reLevant, be foLlowed by all Church Bodies and Church Officers. 12
The PCC have appointed two people to carry out the responsibilities of our Parish Safeguarding Officer (PSO). Meg Murphy is our PSO for Children and Youth and Stewart Ruston our PSO for adults. During the summer they both worked in parallel with the Rector. They were publicly acknowledged and prayed for in our 10.30am service on National Safeguarding Sunday, which this year was on the 19th of November. Throughout the year Stewart Ruston has attended regular on-line 'drop in, sessions organised by the Salisbury Diocesan Safeguarding Team ensuring that as a church we are kept regularly updated with all safeguarding developments within the Diocese and national church. There were no major safeguarding concerns reported to the PCC in 2024. We would like to express our thanks on behalf of the PCC and church membership for the exemplary work of our volunteer PSO'S. g) Staffing There were several changes in the staff team during 2024. In January the PCC recruited Matt Harrison as our Associate Leader with specific responsibility for Adult Discipleship and Mission Engagement. This new post was identified as a strategic role in assisting the Rector and PCC to help the church in its next phase of spiritual and growth. Our Associate Leader began working at St Paul's on 8th April 2024. Early in June Matt, and his wife, welcomed their daughter into the world and Matt went on Paternity leave for two weeks, Our Youth Pastor, Reuben Katai, resigned from his position on 18th June, and left post at the end of August. The Rector, Rev Canon Craig Ryalls, had extended leave over the summer, from mid-July to the end of August to recover from a lengthy period of illness. Our CAP Debt Centre Manager, Charlotte Bell, married in December 2024 and her surname changed to Reading. 13
h) Planned Upgrades for IT Systems The PCC approved and completed upgrades on our IT systems to ensure that our cyber security and our social media and online presence is fit for purpose. The first project was to migrate from Google to Microsoft and outsource our IT provision and maintenance to a third-party company (SiLver Cloud, a locally based IT Company). The second project was to adopt 'Church Suite,, a church administration software, which allows church members to access and use the church database and provides a more effective platform for groups to organise team rotas and manage Life Groups and the church membership. The Rector, Church Wardens, and PCC would like to express on behalf of the church ourgratitude to Richard Chittywho helped project manage both the Microsoft and Church Suite migration. i) New Website Project Back in 2023 the PCC approved pLans to outside source a design company to create a new and improved website that is more user-friendly and fitfor purpose.'Made By Dave, presented a winning bid and a dedicated team Led by Chris Scott worked on this project throughout the year. As the year closes the new website project is almost completed, with some final adjustments to be made in early 2025. The newwebsite is scheduled to be launched at Easter next year. The Rector, Church Wardens, and PCC would like to express on behalf of the church our gratitude to Chris Scott for his expertise, advice and the investment of time he has given in steering the new website project. 2. Financial Review . Overview The church's General Fund had a surplus of income above expenditure of £31,739 in 2024 (£8,207:2023). This was after a number of transfers between funds; a transfer of £41,424 to the Mission designated fund (agreed 12.5 % of general fund donations , a transferto the CAP restricted fund of £660 (correction of past donations), a transfer from the Community restricted fund of £440 {for panto tickets), and a transfer from the St Paul's Ministryfund of £9,950 (as agreed by PCC). This positive financial position forthe General Fund was due to a significant amount of lump sum gifts received, higher letting income and a grant from the Diocese of Salisbury's Aldhelm Mission Fund which in combination more than offset lower planned giving and higher staff costs. A key contributor to the increase in lump sums received was early and generous response from donors responding to the Stewardship campaign in October for the anticipated 2025 budget needs. 14
The overall movement on totaL unrestricted funds, which is the general fund combined with designated funds, was a surplus of £32,973 (£23,568:2023) with total unrestricted funds moving from £673,731 at the start of 2024 to £706,704 bythe end of 2024. Total unrestricted income for 2024 was £515,214 {2023:£450,127} which was £65,087 higherthan 2023 due to the significant amount of lump sum gifts received, higher letting income, the Aldhelm grant and donations for the Hope Centre Refurbishment Project. Total unrestricted expenditure for 2024 was £481,021 12023.'£428,638) which was £52,383 higher than 2023 due to higher staff costs, expenditure on the IT/Web site project and higher Parish Share. Alongside the general fund, the church maintains several restricted funds to support aspects of the church's ministry. At the end of 2024, the total balance across all restricted fundswas £50,578 (2023: £32,128), which was £18,450 higherthan atthe end of 2023. This overall movement included an increase in the balance for the CAP fund of £17,068 to £33,619 due to significant grants and lump sum gifts received in the year. Grants and gifts were given to CAP by the St. Thomas Fund (Christmas Tree Festival), The Barnabus Trust, Alderbury Deanery, CityGate Church, Grace Church SaLisbury, Mrs RP Tindall Trust, RK Day Ministries and the Assemblies ot God Church. There was also an increase of £1,821 for the Grants for Specific Purposes fund due to donations towards Children's work, equipment and facilities. We remain very aware that every pound given to the ministry of the Church is a pound that could have been spent on something else by the giver. We take nothingfor granted and are grateful forthe faithful generosity of church members. 15
b. Reserves Policy In establishing a Reserves Policy, the PCC agreed that: Free reserves are defined as the net current assets held by the General Fund. This definition excLudes the vaLue of the loan repayments beyond the end of the following year (repayments from 2025 onwards). To ensure that sufficient funds are available to cover the fluctuations in income and expenditure, the GeneraL Fund Reserve target should cover approximately 3 months essentiaL running costs for the following year; for 2024 the target figure is £120,000. As at the 31 st of December 2024, the Free Reserves stood at £137,530 which is above the targetfigure and comparesto £113,733forthe previous yearend. It should be noted that part of the reason forthe increase in the Free Reserves position atthe end of 2024 is that lump sums pledged gifts in response to the Stewardship Campaign for 2025 budget needs were received early at the end of 2024 (amounting to around £17k). If the longer- term element of the loan were included, free reserves would fall to £104,636 compared to £70,281 in 2023. c. The Future The trustees have no uncertainties about the charity's ability to continue as a going concern. We are thankfuLto God for considerable strength in depth across a wide range of ministries, and we continue to commit ourselves to being a biblically based church serving Salisbury and the region. 16
- Structure, Governance and Management a. Structure and Governance The governing document for the PCC is the Parochial Church Council Powers Measure 1956 las amended) and it has been a registered charity since 2009 having previousLy been exempted from registration. The role of the PCC (whose members are also trustees for the purposes of charity law) is to cooperate with the Rector in promoting the whole mission of the church, which is summarised in the mission statement above. The PCC gather for: evening meetings, arranged strategically throughout the year, occasional prayer meetings, and occasional half-days focusing on projects or topics that require more focused attention. The membership of the PCC includes the clergy Licensed within the parish, the church wardens who are elected annually by the Parochial Church Meeting, members of deanery and other synods and members who are elected for a three-year term of office by the Annual Parochial Church Meeting. Newly appointed trustees are trained and guided by currently servingtrustees. b. Management and Staffing St Paul's continues to follow a policy of recruiting paid staff onto the Team in the following situations.. Where the ministry is so vital that it demands the continuity that only paid staff can provide. The necessary skills required are not present in the congregation. The size of a particularministryis largerthan could be expected from a volunteer. As reported above, we successfully recruited an Associate Leaderwith responsibility for Adult Discipleship and Mission Engagement. Matt Harrison joined the staff team on the 8th April 2024. As reported above, Reuben Katai resigned from his role as Youth Pastor in June 2024and formally left the organisation at the end of August. In December 2024 our CAP Debt Centre Manager, Charlotte Bell, changed her name to CharLotte Reading. This change occurred due to her getting married. 17
The church body expresses its huge thanks to all the staff team for their dedicated seNice and example duringthe last year. The costs of staffing are set out in the notes to the financial statements- note 12 page 30. The church's key management personnel for the purposes of FRS102 are the pastoral leadership team. This is made up of the Rector (who is not an employee of the PCC), Associate Leader, Youth Pastor and Children's Pastor. Their pay, alongside that of all employees of the PCC is set by the PCC'S remuneration committee consisting of the Rector, Churchwardens and Treasurer. The committee draws on its members, experience in both the charity and commercial sectors to set salaries which reflect the value of workwhich is carried out and which will enable quaLified candidates to be able to take up posts. No member of staff is paid less than the Living Wage Foundation real living wage. Each year pay is reviewed in line with nationally published data on the cost of living and national salarytrends. Reference and Administrative Details a. Name and registration number The registered name of the charity is The Parochial Church Council of the Ecclesiastical Parish of Fisherton Anger (St PauL), SaLisbury. However, the charity is usually known simply as'st Paul's, Salisbury,. The charity's registration number is: 1132168 b. Registered Office St Paul's Church Fisherton Street Salisbury SP2 7QW Telephone: 01722 334005 Website: w_w.w.stpaulssaLisb.Llly.org 18
c. Trustees Clergy: Rev. Canon Craig Ryalls (Rector). Churchwardens: Andy Ferguson and Kate Nash Members of General Synod: Andrew Farley Members of Diocesan Synod: Richard Chitty Elected Members of Deanery Synod: Pippa Bracegirdle, John Baxter Brown Elected members of PCC: Naomi Brennan, Frank Brown, Cindy Childers, Tim Coles, Brett KazaLi, Jonathan Lockwood, James Murphy, Neil Meardon, Richard Pain, Chris Papps, Liz Pollard, Mike Smith, Hannah Williams, David Downie, Hannah Holloway Co-opted members: Matt Harrison d. Office Holders Treasurer- Mike Smith; PCC Secretary- Hannah Williams. The foundation governors of Sarum St Paul's SchooL were Rev. Canon Craig Ryalls lex officio), Jamie Burns, Caroline Chitty (Chair), Bev Hancock, Doug Imeson, CamiLla Knapman, Petra Randall, and Kim Ryalls. e. Standing Committee ofthe PCC Church Law requires the PCC to have a Standing Committee, and it has power to transact the business of the PCC between its meetings, subject to any directions given bythe CounciL. CLergy: Rev. Canon Craig Ryalls, Members: Andy Ferguson (Chair), Kate Nash, Richard Pain, Richard Chitty, Mike Smith, Matt Harrison (from ApriL, co-opted). f. The Electoral Roll The electoral roll in 2024 held 327 names as compared to 354 names in 2023. 19
g. Risk Management Statement Consideration has been given to the major risks to which St Paul's Church is exposed, and these are identified as: Health and Safety of staff and members ofthe public Fire caused by electrical failure, heating system malfunction or lightning strike IT breakdown and loss or misuse of data Security of Assets and Financial Processes EmpLoyment issues Child and vulnerable aduLt safeguarding These have been reviewed and systems have been designed to mitigate those risks. h. Statement of Responsibilities of Members of the PCC All Members of the PCC are Trustees of St Paul's Church and, as Trustees, are responsible for preparing the PCC'S Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (FRS102). The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each fiscaLyear, which give a true and fair view of the situation of the charity and of the incoming resources and application of resources of the charity forthat period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then applythem consistently. observe the methods and principles in the Charities SORP 2019. makejudgments and estimates that are reasonable and prudent. state whether applicable accounting standards have been foLlowed, subject to any material departures disclosed and explained in the financial statements. prepare the financial statements on the going concern basis, unless it is inappropriate to presume that the charitywill continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Church Accounting Regulations 2006. They are also responsibLe for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 20
j. Bankers CAF Bank Ltd, 25 Kings Hill Avenue, West Malling, Kent, ME19 4JQ. Lloyds Bank PLC, 38 Blue Boar Row, SalisburySP1 1 DA. k. Solicitors Anthony CoLlins LLP, 134 Edmund Street, Birmingham, B3 2ES. i. Independent Examiners Mr CJ Fairhall FCCA, Newton Magnus Ltd, Arrowsmith Court, Station Approach, Broadstone, Dorset. BH18 8AT. On behaLf of the PCC Rev. Canon Craig Ryalls (Rector) Date . 29 April 2025 21
ST PAUL'S CHURCH SALISBURY INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 I report on the flnanclal statements of st Pauls Church Salisbury, The Parochlal Church Council of the Ecclesiastical Parish of Flsherton Anger (St Paul) Salisbury for the year ended 31 December 2024 whlch are set out on pages I to 34. Respectlve responslbi1Sties The charSty'S trustees are responsible for the preparation of the accounts. The charity s trustees consider that an audit is not required for thls year under section 144 of the Charities Act 2011 and that an independent examination is needed. It is my responslbility to.. •examlne the accounts under section 145 of the Charlties Act 2011, •to follow the procedures laid down in the general Directions given by the Charlty Commlsslon lunder section 14515llbl of the Charltles Act 2011, and •to state whether particular matters have come to my attention. Basis of Independent examlner's report My examlnatlon was carrled out In accordance wlth the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the fSnanclal statements, and seeking explanatlons from the trustees concerning any such matters. The procedures undertaken do not provlde all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accoLtnts present a "true and fairf, vlew and the report is limlted to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attentlon, whlch gives me reasonable cause to believe that in, any material respect, the requirements to keep accountlng records in accordance with section 130 of the Charities Act; and to prepare accounts which accord with the accountlng records and comply wlth the accounting requirements of the Charities Act have not been met; or to which, in my oplnlon, attentlon should be drawn In order to enable a proper understanding of the accounts to be reached. C Fairhall FCCA Newton Magnus Chartered Certlfled Accountants Arrowsmlth Court Statlon Approach Broadstone Dorset BH18 8AT Date 2910412025 Page 22
ST PAVL'S CHURCH SALISBURY STATEMENT OF FINANCIALAcfiviTIES (INCORPORATING INCOME AND EXPENSES ACCOUNTI FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestrlcted Funds 2024 Restrlcted Endowment Total funds funds 2024 funds 2024 2024 Unre5trlcted Restrlcted Endowment Funds 2023 funds funds 2023 2023 ToÈalfunds 2023 Note INCOMEAND ENDOWMENTS FROM: Oonatlons and legacie5 Charitable activities other trading activities.. Lettlng incorne Investments Other 451,527 8.598 74.010 525,537 8.598 401,971 13,917 32,813 434, 784 13,917 48.491 6,598 48,491 6,598 29.932 3,880 427 29,932 3,880 427 TOTALINCOMEAND ENDOWMENTS 515,214 74.LllO 589,224 450.127 32,813 482.940 EXPENDITURE ON . Costs of rai5Ifig funds.. Lettlng expense5 Charltable actlvities 7&8 7&8 S2.134 428,887 52,134 485.667 34,911 393,727 34,911 439,751 56,780 46,024 TOTAL EXPENDITURE 481,021 56.780 537,801 428,638 46,024 474,662 NET INCOMEI IEXPENDITUREI BEFORE TRANSFERS 34,193 17.230 51.423 21,489 (13,211) 8,278 Transfers between Funds 11,220 1,220 2,079 12,079) NEY INCOMEI IEXPÉNDIYLIREI BEFORE GAINS AND LOSSES 32,973 18,450 51,423 23,568 (15,290) 8,278 NETMOVEMENT IN FUNDS 32,973 18.450 51.423 33,568 (15,290) 8,278 RECONCILIATION OF FUNDS: Toial funds brought forward (Note 171 TOTAL FUNDS CARRIED FORWARD INOTE 171 673,731 32.128 705,8S9 650.163 47,418 697.581 706,704 50.578 757.282 673.731 32,128 705,859 Tht Dtstssonpb8D5 26t¢ 34 formpartolth•s•fin•ncFa15taiernents. Page 23
ST PAUL'S CHURCH SALIS8URY BAiANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Note FIXED ASSETS Tangible asset5 13 532.762 535.378 CURRENT ASSETS Debtors Cash at bank and in hand 14 20 14.895 271,294 286.189 7,646 235,220 242,866 CREDITORS: amounts falllng due wlthln one year 15 28,775 28.931 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 257,414 790,176 213,935 749.313 CREDITORS: amounts fallln8 due after more than ont year 16 132,8941 143,454J NET ASSETS 757.282 705,859 CHARITY FUNDS Restricted funds Unrestiicted funds 17 17 50,578 706.704 32,128 673, 731 TOTAL FUNDS 757.282 705,859 The Ilnanclal statements were approved by the Trustees on 29 Aprll 2025 and slgnèd on thelr behalf, by: Rev. Cra18 Ryalls jRectorj The notes on pa8es 26 to 34 form part of these flnancial statements. Page 24
ST PAUL'S CHURCH SALISBURY STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 310ECEMBER 2024 2024 2023 Note Cash flows from operatlng actlvltles Net cash provlded by operatlng actlvltles 19 34.303 fl,242J Cash flows from Investlng a¢tlvltles: Interest Purchase of tangible fixed assets 6,598 14,8271 3.880 13,615J Net cash used In InvestlnE actlvltles 36,074 (977) Change In cash and cash equlvalents In the year Cash and cash equivalents bfou8ht forward 36,074 235,220 (977J 236,197 Cash and cash equlvalents carrled forward 20 271,294 235,220 The notes on pages 26 to 34 form part of these financlal statements. Page 25
ST PAiIL'S CHURCH SALISBURY NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES 1.1 Basls of preporatlon of flnantlal statements The PCC Is 3 publ1¢ bÈneflt entlty wiihln the meanlng of FRS 102. The flnancial siatements have been prepaied under the hlsiorlcal cost conventlon wlth Items recoenlsed at cost or tran5attlon value unless otherwlse started In the relev3nt notelsl to tl)ese accounts. The accounts have bÈen prepared Sn èccordance wlth the Statèment of Recommended Practlce ISORP IFHS 10211..Acciiunting and Repoiting by Charitles preparine Iheir accounts in accordance wlth the Flnantial 51andard appllcable In the UK and Republlt of IrelandlFRS 1021 Issued In 2019 and wSth the Chariiles Act 2011. These accounts have been prepèred on a GolnE Concern ba51$ as there are no materlal uncerialniles about the abilityto continue. The accounts are shown In Pounds Ste¥llng 1.2 Income All income15 fecognlsed once the tharlty has entstlement to the income, It is probable that the Income wlll be recelved and the amount ol incotne recÈlvable can be measured reliably. Income t3x recoverable In relatlon to donaiions retrlved under GIftAld or deeds of covenant Is recoenlsed at Ilie tlme of the ¢Jonatlon. Income tax recoverable In relatlon to Investment Income Is recognised at the tirne the InvÈstmÈnt Income Is recelvable. Government grants are retognlsÈd when recelved. other Income Is recogni5ed In the pÈrlod In whl£h It Is recelvable and to the exrent the good5 have been ptovlded oi on compleilon of the service. 1.3 Expendllure Expenditure is recogni5ed once thÈre Is a legal or construrtlve obllEation to transfer economic benehtto a thlrd party. It Is probable that a tfansler of economlc bÈnÈlits wlll be requlred In setllen)ent and the amount ol the obligation caft be measured reliably. Expenditure is classified by activity. Thè tosts of each activlly aye made up of the total of direct cos15 and shared costs. Induding support costs Involved in undertaking each actlvlty. Dlrect costs aitilbutable 10 a single activity are allocated directly to that activlly. shared costs which contribute to more th3A one aCtIty ènd support costs whSch are not atiributable to a sln8le activlty are apportloned between those activitie5 on a ba515 COD515tent wlth the use of resottrces. Cenilèl staff costs awe allocated on the basis of tlme spent, and depreclation charges allocated on the portion of the 8ssÈt's use. FundrBlslng costs are those incurred In seeklngvoluntary coDtTibution5 and do not inilude the costs of dlssemlnatlng Inforrn2tlon In support of Ihe charltable activlties. Suppori costs are those cost5 incurred dlrÈdy in suppoit of expendlture on thÈ oblerts of the charlty and Indude project management ca¥ried out at Headquarter5. Cost5 of gÈner3tlng funds are costs Incurred In èttractlng voluntary Income, and those incuried ID tradlng3ttlvltips that ralse luDds. Charitable hthvltles and Governan£e costs are costs Sncurred on the charitvs educatlonal operhtlQD5, Includlng support costs and costs relafjng to thÈ Éovernance of the charlly èppofiioned to charltable actlvltie5. 1.4 TanÈlble Ilmed assets and depreclatlon A review for Impairmentof a fixed a55et is carrled out If events or chan8es In clrcumstances Indlcate that the cafiylng value of any fixed asset may not be recoverable. Shortfalls between thÈ iaiiylng value of fixed assets and Ihelr recoverable amounts are recoEnlsed as impaifments. Imp3irfflent1055es are ieio¥nlsed in the Statement of financial 3£tlvlties. Tanglble fixed assets are carried at cost. net of depieciation and 3ny prowslon for Impairment. DeprecSatlon Is not cliarEed on freeliold land. Depreciatlon Is provided at rate5 calcvlated to write off the tost of fixÈd assets. less thelr esiimated resldual vèlue, over thelr eype£ted useful lives on the following ba5e5.' General equlpment- 20% straight line Cornputèr eoulpment- 33% stral8ht Ilne Car paik impiovetnÈnts- IOYD Straiaht Ilne 1.5 Interest recelvablo Interest on funds held OD dep05It is intluded when recelvable and the amount cèn be measured rellably by ihe chailty* Ihls Is nortnally upon notification of the interest p3ld or payable by the bank. PagE 26
ST PAUL'S CHURCH SAIISBUftY IIOTes TO FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 OECEMVEH 2024 ACCOUNTING POUCIES Icontlnuedl 1.6 Storks Stocks are v3lued ai the lowei of tost2nd nei reèllsable velue aftef Tnaklng due allowance for obsolete and slow-movlng stocks. Cost Include5 all dlrect costs and an appropriaie proportion of flxed and vari#ble overheads. 1.7 Debtors Trade and other debtor5 are recognlsed at the settlement amount after any trade dlscount offÈrÈd. Prepayment5 are valued at tlie amount prepald net ol any trade dlscounts due. 1.8 Cash at bank and In hand Cash at bènk and in hand Include5 cash and Short tefm hlghly liquld Investment5 wlth a short maturlty ol three months or le55 from the dète of acqulsltion or opening ol the deposlt or similar account. 1.9 Llabllltles and piovlslon$ Li3billties are recognised when there Is an obllgatlon 31 ihe BalaDte sheet dète a5 a result of a past event, It15 prtsboble that a transfer of econofflic benefltwlll be required in settlement. and the amount of the settlernènt can be estlmated rellablv. Lièbilltles are recognisèd atthe amount that the tharlty anticipates Itwlll pay to settle the debt or ihe amount it has recelved 85 advanced payments lor the goods or services it must provlde. Provlslons ale measured at the best estlmate ol the arnounts re4ulred to settle the oblleatlon. Where the effÈrt of the Ilme value of money Is material, thè provlslon Is based on the present 118lue of those amOUAts, dlscounted at the pre-tax dlscount rate that reflects the risks 5peiiflt to the liabillty. The unwlnding of the dlscount Is reco8nlsed wlthln Interest payablÈ and slmllar charges. 1.10 Flnanclal Instruments The charity only has flnènclal a55ets and linanclal Ilabllltle5 Qf a klnd that qualify as b3$1¢ finènclal Instrument5. Baslc financlal Instrumenis are Inltlally recognised 8ttransactlon value and Subsequently measured at thèlr settlement value with the exceptlon ol bank loanswhlch are subsÈquÈntly measured ht amortlsed cosr using the eNertlve Interest method. 1.11 Penslon$ The charlty operates a defined tontrlbutlon penslon scheme and the penslon Charge represents the amounts payable by the charity to the fund In respect of the yÈ3r. 1.12 Fund accounllng General funds are unrestrlcted fund5 whlch are èvallable lor use atthe dlscretlon ol the Trustees In furtherance of the general objectives of thÈ charlty and whlch have not been deslenaied for other purposes. Designated funds tomprise unrestricted funds that have been set aside by the Trustees for partlcular purposes. The aim and use of each designated fund Is set out in the Dotès to the financial staternents. Restrlcted funds 3rÈ funds whlch are to be used in accordance with speclfic restrictlons Imposed bydonors or whicli have been ralsed by the charity lor pariiculaf purposes. The costs of ralsing and adtninlsteilne such fund5 are charged a8alnst the specific fund. The alm and use ol Èach restrlcted fund 15 set out In the notes to the finanilal staiements. 1.13 faK StatUS The charity Is not Ilable for coiporafjon tax as tfadlng income falls below the relevant threshold and Is also below the VAT threshold, whlth means It does not Iharge VAT, but Is also unable to feclèim VAT on purchase5. PaEe27
SfPAUI'S CHVRCH SAIISBURY N01ESIO FINANCIALSYATEMENTS FOHTHE YEAR ENDED YI DECEMBE112024 INCOMÉ FROM DONATIONS, LEGACIESANDGRANTS UThrestrlrtwl ReStrlcte41 lunds2024 funl$2024 Total Id$ 2024 VAresirkted RÈStiktedyunds fvnd$ 2023 2035 2033 278,538 S2,445 8,823 30D 278,548 52.445 8A23 300 36.793 20.323 19.321 23,lYJO 72,765 1,406 S.ts7a 5.750 269,902 51,93B 9,772 725 269,902 SJ.938 9,772 726 29.334 36.793 20.323 1,821 29.33 Grant for CAP Glltsand iran15 lor5peillk purpD5e: Glfts IorHope Cenire Refuiblshrneni Tpx retovÈred-genero1 glvln Tpx recovered-othef general glvlni Tax recovered -CAP Tax recovered Hope Centre Rtlurb 17,50D 15,000 72.765 2.406 335 335 68,669 629 6&659 629 3,479 5,073 3,479 3.750 451.527 S25 S37 401971 31813 434.7B4 ANALYSISOF INCOME FROM CHARITABIEACTIVITIE5 BYIYP£OF114COME unrestil¢ied lund$ 2024 TOt#l fndS 2024 Unrestrkted Restrktedfvnd5 Totolltsnds fvnds 2QZ3 2023 2023 funds2DZ4 SP2 colle¢ shap sa5 siatuloryfve received Chlldren5 and youth work reIpts Adult wotk Conf¢rencÈS. Èventsand clubs 2.775 2,056 6,010 1775 2.056 6.010 368 727 ,638 982 2,251 717 438 982 2,251 2,308 13.9J7 13.917 LErriNGS INCOME Re51rtiled fund5 2024 Tothl IndS 2024 Unrestrjcted RÈst<lctedJunds Totallund5 Junds 2033 2023 2023 lunds2024 Charliy leltlnglntome Church.church centre and Hope Cenire 48,491 48,491 INVESTM*NTItQCOME Unrestrlcted fund$2024 RÈStil¢ted nd$ 2024 Total lunds 2024 UnTe5frlFSed Restrkledltsnds Totolfvnd$ 2023 2023 3023 In¥eStmeniincome 6.598 6,598 3,880 OTHER IWCOME Unrestrtcted fnds2O21 Yotallund5 2024 ilnre51rkted Re5tiktedJunds Toialfvnds fvnds2023 2035 1023 IvndsI02d Pfollt ori 53leof rnlnlbus 427 427 P4W
SYPAUL'SCHURCH SAIISBIIRY NOTES TO FIWANCWLSfATEMEIJTS SOAIHt YEAR ENDED3t DECEM8ER 2024 ANALYSISOF EXVENDITURE Uniestrided Resitl¢ted Fn5 2024 funrts2024 Toièl fund5 2024 Unre5tikted ResirlcteL+ Junds 2023 Jund$2023 TolvlluAds 2023 All nls$lonslvln8+nd 8ranis Chureh costs ag,140 389,747 52,la4 39,140 446,S27 52,134 39,994 353,233 34.911 39,994 399,757 34,gJJ 56,780 46,024 L¢ltlngeXPtnses 4181,021 56.780 428.638 46.024 474 662 CHURCH COSIS n.iestrlcted Re$irt¢*eJ Futsrf$2024 FuTrd 2024 Total lund$ 2024 uNÈsrfkied Reslrkletslunds Totolfvnds 2023 2023 2023 safe Haven CAP Èxpenses SP2 cafécosi ol sale5 BU11ng proJe¢i Hope Centre Relurblshment 56 45,683 56 17.248 17,248 45.683 1.561 2,523 J.564 2.523 4,443 107,615 IS9,111 23 3,272 7.939 2.093 2.071 10.6 3.SB4 6.422 45.319 10.527 16.574 7,442 4,443 107,61% 198,655 13 3,272 7,939 2.093 2.071 10.60D a.s84 6.422 45.319 10.S27 16.574 7,442 J02.959 137.436 134 7.7J9 103.959 137,436 419 sialf costs Communliv mlnlstryènd outreKh Youthwork Chlldren'5woik Adult rninlstryand tourse5 Conferences and events and clubs 39,S32 285 7.719 7.126 J.346 J.959 11413 1595 6.749 25.035 J7.447 J4.280 9.460 1,346 1,959 12,4J3 2.595 6.749 25.023 17.447 14.380 9,460 Church Setvkes In5ur¥nce Admln151iatlon Repaiis and malhtenance Professbnal lee5 389 747 446 517 353.733 46,024 399.757 U-ve$tr1ttÈrt Reslrt<ted Fvnds2024 FuThd 2024 Totallunds 2024 Unresrrkted RestffittÈd]unds Toralfvnds Funds 2023 2023 2023 centre lettlngexpenses 34.911 34.911 Toialstaffcosis arefepffied In note 12. The churchc05ts aèoveexcludes13ll£ost5 allocated alalnst Itlllng InromE fo£36.272
STPAUI'SCMUHCMSALISOURY NOTESTO FINANCIALSTATEMENTS FOR THEYEAIt FNDE031 DECEMBER Z024 ALLMISSION GIVINGANDGftANTS - EXPENDfiiJAE Total 2024 resirlcled Restilctedjunds Tgtulfunds fvnds 2033 2Q23 2023 funds2024 Fund$2024 30,825 315 38,016 1,978 38,016 1,978 Donatlons outwaids ais 39,994 39,994 r4EfiNCOMEIItXPENDITUREI Th1$ Is stated afierch8rgln8'. 2024 23 Depreclatlon of tsDglble flxed assets: ¢)wned bythècharlly 9,460 ii. IP40FPÉNDENT EXAMIWER'S RFMUNERATION The IndependeThtE*anlltr'S MmvnefJtbn amDUMts to an IndependenrEi4mlnatloThfee of £750 plus VATI2023-£75Oplus VATI. Bccouniancyservkesof £1,500 plusVAI12023-£1.5(N)plusVA 12. AThalyslsolstaNcost5 2024 2023 SJlarlesaDd W8EeS Soclal 5e¢urltYC051S Penslon ¢0stS ReIed expenses 208.550 12,610 12,636 1,132 J78.028 7.501 10.606 1,087 234 928 197.222 AveTrge &tafl number$ 912023.101 No employees iecefved remuneratlon orbenefitsol more than E60.WO The3bDye Includes slalf costs acr(>55 pll funds Piuao
ST PAUI'S CHUIiCHSALISBURY NOTESTO FINANCIALSTATEMENT5 FOftIHEYFAR ÉNbÉD31 DECEM8ER2D14 IANGIBLE FIXEOASSETS Freehold property FIXIreSad Equlpment Car piwk IVrOveMent Total ott Af ijanuary 2024 S25mO 169,671 1,178 27,ISO 143,699 59.761 3.649 42.S81 797,013 4,827 419,273 752,56> Oi5P05als At31 OB¢ember2024 525,QOO 41.267 42.S81 Depieclatlon Al I january 2024 Chaiie loriheyear Ellmlnèied on dlsposal At 31 De£ember2024 163.104 3,254 27,150 139,208 58,778 1,361 22,113 38,016 39.753 2.828 261,635 7,443 49,273 219.8OS 42.S81 N¢tbookvaluE At 31 DeMber20Z4 At 31 December 2023 4.491 6,567 532.762 535,378 52S.O 983 2,828 The freehdd prtspertyli In respectof the Church Centre (located the same sire as the Church) and ISg- 161 Flshertan Street ISP21. Thev3lue of the Church Centre hès been estlmaied on an 'ln use. basls. 14. DEBTORS 2024 2023 Prepaytnent%ènd accfued IncomB Tai and Other Re£overables 3,530 IA,365 1,317 6.329 7.646 Is. CREDITORS.. Amounisfalllng duevhlhln 0$ year 2024 2023 Other loans Olhercredltor5 10,560 10.SSO 18,37] 28,775 28,93J Other loan5 Isan Interest free N)Jn. and Is setuied agalnst the Church Trntie. 16. CREDITORS.. AfflovTht5f¥llln8#ftÈrmaiethaTroneyear 20x4 2023 Other loans 43,454 43.454 32.994 The loan Is an Interest free loan and repayableover a pertod 0113 yeJr5, frDtn 1015. It was used to rep3y the tnortrtègewlth Trlodos Bank 15 5etuYed aialnsl the Church centre. For the flTSt S monihsof 2021 the Church w85 gen a payment hollday. Fr(>rn October2020 the can be c3lled at allytime suble(t to a twelvo mtsnths notlce perkd.
NOTFSTO FIIJANCIAI STATEMENT5 FOIITHE YEAft EtIDED 31 DECEMBER2024 17. STATEMEN¥OF FUNOS STATEMENTOF FUNDS - CURRENfYEAR balaThce at i Januaiy2024 Incom¢ Expendlluie TraDsfeis Inlout Movement I theyeal Balance at ai Oecember 2014 ilnr4strlctedfun General Funds Desirtnated Funds- MIs51Dn Fund -youth Mlsslon rèpalrs -Hope Centre -IruelephollY - Debt re5erVt fund -Oulro8rhlMlsslo GOS,659 3,128 1.665 3,171 24.dBO 20.0 10.560 5.068 485.547 967 142L1141 131.6941 40.424 31.739 2.S66 637,398 5,694 1,66S 3.171 24.480 4,361 10,560 5,068 9,550 18.75D 515.214 19.9501 -Hope Centre Refurblshment 14.307 32.973 14,307 706,704 673,731 1.220 RestrlcledfuThd$ CommuniiyFund CAPCeniie Fund Safe Haven Fund Grants lor spe£ifi¢purposes s.460 16.551 6.717 3.400 14401 1,660 5,020 33,619 6,717 5,222 72.188 156.7801 17.068 1,822 1,822 31128 74.010 56.7BO 1,220 18.450 Total of funds 70S.B59 589.224 757.282 Fund dÈtalls uThresttlrted funds-The transfÈ¢s In 2024 Indude? don8tlon fitsmthe General Fund toth¢ M15$1on Fund of £41,424. J ir?nsf¢rof E9,950 Ilomthe Sl Pau15 MinistryFund tolhe General Fund, a transfer of £660fromthe Geheial Fund tothe CAP Cenife Fund Icoriectk)nol past don4llonsl. a tianslerol £440 from the Commvnliv Fund to the General Fund IlorPantoii¢ket5land a tianslerof £l.OWffOrn the Mls&bn Fvnd tothe CAPCeDtre FuDd lagreed one off contilbutlonl. Mlsslom deslgTraled Fund- th15fund fecelvts a iitheol 12.5%of voluntary Income lexcludlngGIItAld tèx recovery) tryetherwlthgifts lorspetlfled mlsslon bEnelkiarles. Thedeialled allocatlon ol iht total olnon-spe<ilied 8ifts Is recommended by ihe Mlsslon SUPPOrtCommlttee and aDDrovÈd bv the PCC. The transfer In 20241$ theieneial funds donstlon toihe Mlssion Fund. Youth M1551vThdtsl8nated lund-the PCC J8reeiltoremLwe the word ci4erseas onthls desnatlon. tyulldln8 Rep31rsdesl{TratÈilfuThd- monles set èslde for bu118 repalrs. HopeCtnlr de$l8tiated lund- The donorof IhB restdctsd Break-through TT8umg danatk)nremoved the resirktbndurtng 2021 andthe trustees deslgnatod the lunds to the Hopè Centre. ITITtltphonYd¢slated fnd-tO resource thv IMpMentatIOn of a move to Mkrosoftand the setupolonKoDg IT5UPPDrt and a nÈwthurch webslle. Oebl ie5ervedesliTh•t•d fund- re1Cl$ Ilablllty lorloln repayment Incomlniyear. Outs¢a¢hlMlsslon deslsnaled lund-Thls fund IlUde$donatIOnS made In 2020that were orlilnally¢lassed as re51fKted fortnen'5 mlnlstryand reported IhlnGrants for Speclfftc Puiposes.ThedoDor ha5 retentlyclarlfied thai these fund5 were not Intended to be resiflcted as ha5 glven permlsslon lorihernto be used loranypurpose supportln8 mlsslonoroutreath 5t Paul'$MlnlstrydBsl8nated lund-for mln151ryat St Paul's Mopècgtr4 le1urb15hmet de518m4tedfund- Thls fund was established farthe refurblshment ol the Hope CeDtrefollowlng a strèttKlc review. DuflDB the pedod St Paul's rected two slgnlfkanl gtants. The expendiiureswerede5ignated lortheground Ihorarea to be mainly used by Ihe Sallsbury CAP Debi Centre amountlnito £IO.0004nd 8 furtherE18,7SOfor the balance ol relutbishrnent. Work commenced In the last quarterof 2024ènd Is expected to b cDtnplete bythefirsiquarterol 2025. It¥strlrt¢d lunds CommuThliV Fud-FundS recplved lo tneBt spetlfic needsolihose In Durcommvnlty. CAP ¢¢ntye lund- Thls resirlcled lulld15 tOSUPPOrt theoperatlon of the Spllsbury CAP Debt centWhIch Is hosted by Sl Payl's behalf of chuiches acros5 5allsbury. St Paul's maSniaSns an agreement In partnershlpwlth the CAP Head Offlce In Biadloid. Thlsa8reernoni w35 updpted and ienewtd In October 2024. All donations to the centie are nntaIned wthln this fund whkh is used lgcoyer 5taff£osts, operaiioDal expenses pnd lees to the CAP Htad Ollice. Sl Paul's 15 re5ponslble for stallemploytnentand payroll, saftguardlng and healih and safety, and provldts facilit5 and 8dmlnlsiralive 5UPPOrt. Inaddltlon to ihls CAP Ill thE ftuSteÈs rtport. Sale HaveTr Fd-Th lund Wai estab115hed tosupport the Chh,5 workwlth those who hove suffored frDmabu5e or tfaumatlc experlence5. Ouilng 2021 the donorof the re5trfcted Break-thft)u8h Trauma donalkbniemoyed the ¢estrlctloThoThihe lund5aDd thetru5teÈ% de51ÉNated the funds tothe Hope C¢ntre. Giantsforspeclltc Purpose5-Thlsfund Is USEd toertsufe that money recelved 95 BTrntsorilftsfor specllled wrposes lThonp linanclal yearand not expended until the followlnlyearare kept sepaiaielyfrorn Churth's ieneral funds.
STPAUL'SCHUftCH SALISBURY WOTES TO FINANCIALsTATEmETS FOR THEYEAR EIIDFD31 DECEMBER 2024 srATEMENTOFfUNOS- PHAOR YEAR Income Expendltvre Movement In the year olonce at 3J Oecember 2023 Junotsry2023 un$111¢1edfvns 6enerolFund5 597.452 244 1,665 3,17J 27,003 5,000 10,560 5,068 44J,943 300 1388.0991 13&Q163 145,6371 40,600 8.207 2,884 605.S59 3.J28 1.665 3.171 24.480 20,000 10,560 - Youih OveT5edsM15510 - Hope Ceptre relephony - Debt reservelund - OurreuchlMIs5ioII St Pours Mlnlstry 12.5Z31 12,5231 J5.000 15.000 7,8È4 450,127 7,884 2,079 650,163 1428,638 23,568 673,731 Restil¢tedfund5 ommuniiyFund CAPCentreFund SoleHovenFynd 6KOtJrs JLYspeCiypvPDses 5.745 28.341 6.773 6.559 12851 145,6831 1561 12851 IlJ,7901 1561 13.1591 5,46Q J6.551 6,717 3.400 32.813 13.1591 47.4118 32,813 46.034 2.079 15.290 32,J28 TotoloAfvnO5 697.581 482.940 414,662 705 859 ANALYSIS OFNETASSETS BEVWFEN FUNDS At4ALYS15 OFNÈfASSETSBETWEEN FUNDS-CURRENTYEAM Vnrstrl¢1 Restilcled Endowment Total Funds2024 funds 2024 futsd$ 2024 2024 532,762 235,611 532.762 286,189 Current aseis Credlto¢5 due wlthlnoneytar Credltors due In more th4n one year SO.S78 192,9941 132.8941 50,578 757,282 APIAL>%150FNEfASSETSBETWEENFUNDS-PRIOR Aft Unrestrkied RE5trlcttd Endowment Fund$2023 fvnds2023 lunds 2023 TottslJuJJds 2023 Tonglbleflxedo5sets Currens asser5 CTedltors duewlthlponÈyeor CTÈdliOfS dueln more otseyeor Plfferefr)ce 535.378 210.738 128,9311 143,4541 535,378 242,866 128,9311 143.4541 32,J28 673,731 305,859
ST PAUL'SCMUACH SAtISBURY NOTESTO FINANCIALSTATEMENtS FOR TME YEAR ENDE03L DECEMBFR 202d 19. RECONCILIATION OFNET MOVEMENTif4 FUNDS TO NtTCASH FLOW OPERATif46 AcfiviTIES ANAIV5150F f4ET ASStVS8ETWEEN FUNDS-CURRENTYEAR 2024 2023 Nei leipendiLuielhncorneforlheyÈèr las per StatemEntDI Flttènclal 51,423 &278 Adjustment loi.. 7.443 16,5981 4643 13.8801 499 J.416 116.1981 17,2491 110.7161 Net¢ash provlded byopEwatlnE actIlIES 20. AIIAYLVSIS OF CASHA14DCASH EQLIIVAIÉNTS 1024 2023 Cash In hand 271.Z94 235,22Q 235.220 21. AEIATEDPAIIIY TRAt4SACTIONS Notrustee Fecelved remunerationorexpenses fortheirwoFk as trustees. Sam Ryalls, son olthe re¢ioriecelved lees of £406 lor providiTr8 SUPPQrt tochurch Sefvlces durlng the Iosi gU)rter.ThEse fees wÈre approved by the siandlng Cornmlttee axd the Parothlal Churchcouncll wlth the Revcanoncialg Ry&115 rUsIng hlm%elf durlngthe rneeiin85.